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TMI Blog2011 (8) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 18-8-2011 - Mr. B.S.V. Murthy, Hon ble Member (Technical) Shri S.J. Vyas, Adv. for Assessee. Shri J.S. Negi, SDR for the Revenue. Per: Mr.B.S.V. Murthy: In both appeals, the issues involved are same and hence both are taken up together and a common order is passed. 2. Since the matter was heard in detail on two occasions and the issue is short one, with the consen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices availed by them were in respect of the activities relating to the business and the cost of the same stand reflected in their books of accounts and has been taken as part of the cost of their final products. 4. However, the Service Tax credit in respect of air ticket booking services has been disallowed on the ground that the appellant was not able to establish that such services were util ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue is settled in favour of the appellant by the decision cited by ld.Advocate on the very same services. In the case of Fine Care Biosystems, the issue was regarding admissibility of Service Tax paid on air ticket booking services. In this case, it is also noticed that admittedly, air ticket booking service has been utilized for travel by employees of the company for the purpose of sales and mar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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